Kanina Anindita

12030117420098

Penelitian Terdahulu

No. Penulis Judul Penelitian Sampel Variabel Variabel Control Hasil

Dependent Independent Variabel
1 Rabiu “Fraud prevention 302 Fraud Fraud Triangle - The findings indicate
Abdullahi, initiatives in the the population of the Incidences 1. Pressure that pressure,
Noorhayati Nigerian public study covered the total 2. Opportunity opportunity and
Mansor sector: number of 1,239 3. Rationalization rationalization to
(2018) understanding the accounting, internal audit, commit fraud has a
relationship of and administrative staff of significance
fraud incidences 10 selected ministries of relationship with
and the elements of Kano State, Nigeria. fraud incidences in the
fraud triangle Nigerian public
theory.” sectors.
2 Jeremy et al. “The construction Documentary research Menganalisis Fraud Triangle - Mendukung konsep
(2014) of the risky asal-usul dari 1. Pressure fraud triangle sebagai
individual and fraud triangle 2. Opportunity teknologi yang
vigilant dilakukan 3. Rationalization kredibel yang
memungkinkan
 organization: A melalui studi spesialis forensik
genealogy of the documenter menganalisis secara
fraud triangle” otoritatif dengan cara
tertentu dalam
kecurangan
organisasi.
3 Alexander “Beyond the Fraud Fraudster voluntered Committing Fraud Triangle - Only opportunity is
Schuschter, Triangle: Swiss and White-collar 1. Pressure mandatory for
Michael Levi Austrian elite offenders 2. Opportunity committing a white-
(2015) fraudster” 3. Rationalization collar crime
4 Rohaida “The case studies Ten organizations were Case studies Fraud Preventions The types of fraud
Basiruddin, of fraud prevention randomly chosen from the from medium cases experienced by
et all. mechanisms in the SMECorp Malaysia’s enterprises Company A are as
Malaysian medium website for participation follows: broken trust,
enterprises” in this studies cash larceny, cash
mishandling and non-
cash larceny.
Company B has
experienced fraud
cases mostly
involving cash
larceny, corruption
and non-cash larceny.
 The cases of cash
larceny concerned the
stealing of the
company’s money.
Company C has
experienced fraud
cases mostly
involving non-cash
larceny and broken
trust. In the latter
case, of broken trust, a
supervisor on a
construction site
purchased items for
the use of the
construction project
but most of the items
purchased were not
used for their stated
purpose.
5 Sawsan “Corporate Financial accountants Internal and Summation score. With regard to the
Saadi governance and and practitioners (the external Current position, effectiveness of
Halbouni information latter either internal or auditors’ qualifications, corporate governance
 Nada Obeid technology in fraud external auditors) working perceptions experience, company in preventing and
Abeer prevention and in the UAE. operation, business detecting fraud
Garbou detection: evidence type, listing in the UAE, the
from the UAE” status, and company analytical results
size. show that financial
accountants and
internal and external
auditors perceived
that corporate
governance via the
audit committee plays
a significantly role in
preventing and
detecting fraud in the
UAE.
6 Yeonkook J. “Detecting 15 financial statement Accounting Off-balance shet, The coefficient of th
Kim, Bok financial manipulation non-financial
Baik , misstatements with measures, market
Sungzoon fraud intention variables,
Cho using multi-class governance
cost-sensitive measures.
learning”
7 Mark (2015) “Challenges to the 3 illustrative case studies Wacana Kerangka CDA Hasil penelitian ini
fraud triangle: penipuan menunjukan kerangka
Questions on its CDA untuk
usefulness” menganalisis wacana
penipuan yang
disebarkan oleh
ACFE secara lebih
sistematis dan lebih
kritis dari fraud
triangle.
8 Grace Mui “A tale of two The application of the Fraud events Crime Triangle of Fraud Triangle and
Jennifer triangles: Crime Triangle. as a Routine Activity Crime Triangle were
Mailley comparing the complement to Theory. mapped together and a
(2016) Fraud Triangle the universally questionnaire was
with criminology’s accepted proposed to allow for
Crime Triangle” Fraud an enhanced analysis
Triangle. of a fraud event.
9 Jarrod West, “Intelligent The objective of this Specific Detection algorithm Fraud detection is an
Maumita financial fraud paper is to provide a financial fraud used, fraud type important part of the
Bhattacharya detection: A review of existing types investigated, and modern finance
(2015) comprehensive literature in financial performance of the industry. This
review” fraud detection and detection methods literature review
compare their findings studied research into
 (focussing primarily on
literature published during
2004–2014 and research
that reports empirical
studies using CI-based
techniques
10 Galina “Reducing false First we describe the
Baader, positives in fraud overall approach followed
Helmut detection: and how we derived the
Krcmar Combining the red fraud detection patterns.
(2018) flag approach with Then we describe how we
process mining” generated semi-realistic
fraud data. In a last step,
we provide information
about our analysis of the
dataset and briefly
describe our prototype.
intelligent approaches
to fraud detection,
both statistical and
computational.Though
their performance
differed, each
technique was shown
to be reasonably
capable at detecting
various forms of
financial fraud
False positive Fraud detection: False negative rate is
Combining the red comparatively high.
flag approach with We were not able to
process mining identify five
implemented fraud
cases with our fraud
detection prototype in
the IDES dataset